West Virginia CPA requirements
Wondering how to become a CPA in West Virginia? Your first step should always be to check the West Virginia CPA requirements, as the state will ultimately license you. This page serves as a resource for West Virginia's CPA and CPE requirements.
West Virginia CPA Exam requirements
Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam in West Virginia, candidates must meet the following requirements:
- Must pass a background check.
- Minimum education requirements, as detailed below.
Minimum education requirement
All West Virginia CPA Exam candidates must have a bachelor's degree or higher from a regionally accredited college or university. Candidates are required to complete:
- 30 hours in accounting courses
- 6 hours of financial or intermediate accounting
- 6 hours of auditing (minimum of three hours) and/or accounting information systems
- 6 hours of taxation
- 3 hours of cost, managerial, governmental or nonprofit
- 9 hours of accounting electives (including ethics if not used in business-related electives)
- Three hours in business law
- Three hours in ethics
- 27 hours in business courses other than accounting
- 3 hours of economics
- 3 hours of finance
- 3 hours of marketing
- 3 hours of statistics
- 3 hours of management
- 12 hours of business-related electives (may include a business ethics course if it was not included in accounting electives)
Masters or Doctorates degrees in accounting will automatically qualify to sit for the Examination.
150 Credits is still needed for licensure.
West Virginia CPA license requirements
In order to earn a certified public accountant license in West Virginia, applicants must meet the following requirements.
Minimum experience requirement
One year of experience providing any type of service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills.
Private practice, government, industry, not-for-profit organization, academia or public practice experience must be verified by a licensee.
West Virginia CPA license renewals
West Virginia CPAs must renew their licenses every three years. The cycle occurs January 1 - December 31 triennially.
West Virginia CPA CPE requirements
Continuing professional education (CPE) hours must be completed in the three calendar years prior to the year during which a license is to be renewed. All CPAs must complete at least 120 hours of CPE during the three-year reporting period.
CPE requirements also include the following:
- If the individual's initial license to practice was issued during the current calendar year, the WV CPA is exempt from securing CPE hours. However, the CPA must complete and return the CPE reporting form before the January 31 deadline indicating the exempt status.
- Newly licensed WV CPAs must then secure and report a minimum of 40 hours the first full calendar year of licensure, a minimum of 20 hours the second calendar year and a 120-hour, three-year requirement with a minimum of four of the 120 hours in the subject of ethics during the third calendar year.